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15041010
ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXESFats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modifiedFish-liver oils and their fractions

Of a vitamin A content not exceeding 2 500 International Units per gram

Standard EU duty
3.8%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
32 docs
C400Y900C644Y929C669C670+26
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty3.8%R2204/99
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CO 0%EBA 0%EC 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%IS 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NO 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%TR 0%UA 0%VN 0%WS 0%XK 0%XS 0%ZA 0%
Notes
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
5

Binding Tariff Information

BTI classification examples

ESgold5SOL1136

Winterized semi-refined fish oil for food

olej rybiGRI 1GRI 6
ESgold5SOL1137

Purified semi-refined fish oil for food

olej rybnyGRI 1GRI 6
DEgold712/25-1

Raw tuna fish oil for food processing

olej z tuńczykaGRI 1GRI 6
ESgold25SOL912

Semi-refined fish oil for food use

olej rybnyGRI 1GRI 6
DEgold026/24-1

Natural salmon oil supplement for pets

olej z łososia atlantyckiegoGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.